A resident recently sent a question to the Ministry of Finance's Electronic Information Portal regarding the determination of financial obligations when converting agricultural land use purposes to residential land.
According to the reflected content, this person completed the land use purpose conversion dossier from February 2026 and was issued a decision by the Ward People's Committee allowing the conversion to residential land. However, the dossier cannot be continued because the tax authority does not have a basis to determine financial obligations according to Resolution 254/2025/QH15.
People ask the question: "Delays affect housing construction needs and incur costs for families. During the time when there are no instructions, is it allowed to record land use fees to continue procedures for issuing land use right certificates and construction permits? If so, what are the procedures and legal bases? Can the agency temporarily calculate financial obligations according to current regulations, and then finalize them when there are official instructions?
At the same time, I propose to soon issue specific guidelines so that people have a basis for implementation.
Responding to this content, the Ministry of Finance said:
On January 31, 2026, the Government issued Decree No. 50/2026/ND-CP detailing a number of articles of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly, stipulating a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law on land use fees and land rent (effective from January 31, 2026).
In which, it has stipulated the calculation of land use fees for households and individuals when converting land use purposes from garden land, ponds, agricultural land to residential land as stipulated in point c, clause 2, Article 10 of Resolution No. 254/2025/QH15.
Article 44, Article 48 of Decree No. 103/2024/ND-CP dated July 30, 2024 (amended and supplemented in Article 1 of Decree No. 291/2025/ND-CP dated November 6, 2025, Article 13 of Decree No. 50/2026/ND-CP dated January 31, 2026) of the Government has specifically stipulated the responsibilities of the Provincial People's Committee and local functional agencies (land management agencies, land registration offices, tax authorities,...) in determining and collecting land use fees and land rent.
Point c, Clause 2, Article 10 of Resolution No. 254/2025/QH15 stipulates:
c) In case garden land, pond land, agricultural land in the same land plot with residential land are determined when recognizing land use rights and changing land use purposes to residential land; converted from land originating from garden land, pond land attached to residential land but the land user separates it to transfer land use rights or the surveying unit when measuring and drawing cadastral maps before July 1, 2014 has self-measured and separated it into separate plots into residential land, then calculate land use fees at the collection level equal to: 30% of the difference between land use fees calculated according to residential land prices and land use fees calculated according to agricultural land prices at the time of the decision allowing land use purpose conversion (hereinafter referred to as differences) for the area of land converted for land use purposes within the residential land allocation limit in the locality; 50% of the difference for the area of land exceeding the limit but not exceeding 01 time the residential land allocation limit in the locality; 100% of the difference for the area of land exceeding the limit but exceeding 01 time the The above-mentioned land use fee is only calculated once for one household or individual (calculated per land plot)".
